The Impact of Public Accountant in the Implementation of Accountability, role of accountants,

1. THE IMPACT OF PUBLIC ACCOUNTANT IN THE
IMPLEMENTATION OF ACCOUNTABILITY, PROBITY AND
TRANSPARENCY IN THE FEDERAL CIVIL SERVICES
BY
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(08034883821 08188988835)
ABSTRACT
The central idea of this study was to find out the impact of public
accountants (including bursars of unity schools) in the implementation of
accountability, probity and transparency in the federal civil service, using
the federal ministry of education Abuja as a case study.
In the literature review, a lot of government publications and other
related materials were consulted. This review was able to define who a
public accountant is as well as their role and problems.
A public accountant is a person or employee in the public sector who
works in the accounts division of any government organization which
covers ministry and extra-ministerial department including parastatals at
both state and federal levels. Decree No. 43 of 1988 on professionalism
further divided public accountants into three categories:-
i) The non-professional cadres covers account officers who rose
through the ranks from GL04 to GL14 as their peak;
ii) The professional cadre’s covers account officers who pass through
the four walls of tertiary institutions and who read accounts
related courses. Their grade covers GL08.

2. iii) Other super professional cadre includes the professors of
accountancy in the universities who is trained in the field.
.
TABLE OF CONTENT
Title page i
Approval page ii
Abstract iii
Dedication vi
Acknowledgement vii
Table of content viii
CHAPTER ONE
Introduction
1.1 Background of the study 1
1.2 Statement of problem 2
1.3 Objectives of the study 4
1.4 Significance of the study 4
1.5 Hypothesis 6
1.6 Scope and limitations of the study 7
References 9
CHAPTER TWO
2.1 Literature review 11
2.2 Introduction of accounting 16
2.3 Meaning of Accountability, Transparency & Probity 18

3. 2.4 Importance of Govt. Accounting to the economy 20
2.5 Problems of Accounting in Nigeria 30
CHAPTER THREE
3.0 Research Design & Methodology 38
CHAPTER FOUR
4.0 Presentation, Analysis & Interpretation of Data 53
CHAPTER FIVE
5.0 Finding, Conclusion & Recommendation 64
5.1 Finding 64
5.2 Conclusion 65
5.3 Recommendation 66
Bibliography 69
Appendix I 72
Appendix II 73

4. CHAPTER ONE
INTRODUCTION
1.1 Background of the Study:
Corruption and looting of public treasury was a major problem in
the public sector accounting. Report from office of statistics Lagos show
that our accounting records are balanced in arrears and our financial
records are hardly balanced daily, weekly, quarterly, half-yearly and
yearly basis as appropriate. This was evidenced by Chief Olusegun
Obasanjo during his first maiden address to the nation immediately he
was sworn-in as the President of the federal republic of Nigeria on the
29th day of May 1999. He stressed that accountability, probity and
transparency has suffered a lot set-back especially in the civil service.
He therefore suggested that some of the best ways to eliminate this ill in
the Nigerian public service are;
(i) The effective use of public accounts;
(ii) The use of effective legislation;
(iii) The effective implementation of government policies and
programmes;
(iv) The effective use of auditors of the federal republic of
Nigeria among others.
He therefore concluded by saying “when we consider how the public
accounting and auditing can grow and develop, we are concerned not
only with helping the public accountant or the auditor fill their position,
but also with helping the whole economy and the organizational
structure grow and develop” (Obasanjo). The concept should therefore
make it wise for us to look more closely at the relationship between
Nigeria and other countries of the world. And for Nigeria to be

5. recognized as a corrupt-free economy, the accounting profession must
be in a position to balance the financial records of the federal
government daily, weekly, monthly, quarterly, half yearly or yearly
basis. This is because members of the public and the international
community want to see results, see the economy grow and the
profession produce the final output.
The same goes for other facets of the economy as indicated above.
The military system of administration should be thrown to the winds as
we have evolved democracy like other developed countries of the world
such as United State of America, United Kingdom etc. It was in an
attempt to analyze the import of the president’s address on the 29th
May, 1999 that this topic, “the impact of accountant in the
implementation of accountability, probity and transparency in the federal
civil service” comes to mind.
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